[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3404 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 3404

     To amend the Internal Revenue Code of 1986 to allow tax free 
    distributions from health savings accounts for fitness facility 
                        membership and classes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 29, 2015

  Mr. Salmon introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to allow tax free 
    distributions from health savings accounts for fitness facility 
                        membership and classes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. TAX FREE DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS FOR 
              FITNESS FACILITY MEMBERSHIPS AND CLASSES.

    (a) In General.--Section 223(d)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(D) Fitness facility memberships and classes 
                treated as medical expense.--
                            ``(i) In general.--For purposes of 
                        subparagraph (A), amounts paid for membership 
                        at (or for participation or instruction in a 
                        program of physical exercise or physical 
                        activity conducted at or by) a fitness facility 
                        shall be treated as amounts paid for medical 
                        care.
                            ``(ii) Fitness facility defined.--For 
                        purposes of this subparagraph, the term 
                        `fitness facility' means a facility--
                                    ``(I) providing instruction in a 
                                program of physical exercise, offering 
                                facilities for the preservation, 
                                maintenance, encouragement, or 
                                development of physical fitness, or 
                                serving as the site of such a program 
                                of a State or local government,
                                    ``(II) which is not a private club 
                                owned and operated by its members,
                                    ``(III) which does not offer golf, 
                                hunting, sailing, or riding facilities,
                                    ``(IV) whose health or fitness 
                                facility is not incidental to its 
                                overall function and purpose, and
                                    ``(V) which is fully compliant with 
                                the State of jurisdiction and Federal 
                                anti-discrimination laws.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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